Environment Control System (Computerized or Electronic)

Is an environment control system (computerized or electronic) CRA eligible in Canada?

Yes. A computerized or electronic environment control system is eligible for the Medical Expense Tax Credit (METC) when prescribed by a medical practitioner for a person with a severe and prolonged physical impairment. Because METC-eligible expenses qualify for Health Spending Account (HSA) reimbursement, a prescribed environment control system can be claimed through your HSA. A prescription is required.

What Qualifies

• Computerized or electronic environment control system prescribed for a person with a severe physical disability
• Systems that allow the user to independently operate lights, doors, appliances, telephone, or other environmental features
• Voice-activated home control systems prescribed for a person with quadriplegia or similar severe impairment
• Rental charges for a prescribed environment control system
• Operating costs directly related to the prescribed system (per Folio S1-F1-C1, paragraph 1.74)

Frequently Asked Questions

Is an environment control system CRA eligible?

Yes, when prescribed by a medical practitioner for a severe physical impairment — the CRA lists this explicitly as an eligible medical expense requiring a prescription.

Can I claim an environment control system through my HSA?

Yes. Submit the prescription and receipt to your HSA administrator.

Source

Based on the CRA's official eligible medical expenses list and Income Tax Folio S1-F1-C1, "Artificial limbs, aids and other devices and equipment".